https://www.taxtmi.com/caselaws?id=209227 Brand-name soap manufactured on job-work basis for a brand owner was held to be valued on cost construction under Rule 6(b)(ii) of the Central Excise Valuation Rules, 1975, not on the brand owner's resale price under Section 4 of the Central Excise Act, 1944. The arrangement involved supply of raw materials and packing materials by the brand owner, with the job worker manufacturing and clearing the goods to that owner. Prior decisions in identical job-work situations treated the job worker as the manufacturer, the transaction as principal-to-principal, and required cost-based valuation where no comparable sale price existed. Those decisions had been affirmed by the Supreme Court. en-us Thu, 03 Feb 2011 00:00:00 +0530 Fri, 26 Jul 2013 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209227 Brand-name soap manufactured on job-work basis for a brand owner was held to be valued on cost construction under Rule 6(b)(ii) of the Central Excise Valuation Rules, 1975, not on the brand owner's resale price under Section 4 of the Central Excise Act, 1944. The arrangement involved supply of raw materials and packing materials by the brand owner, with the job worker manufacturing and clearing the goods to that owner. Prior decisions in identical job-work situations treated the job worker as the manufacturer, the transaction as principal-to-principal, and required cost-based valuation where no comparable sale price existed. Those decisions had been affirmed by the Supreme Court. Case-Laws Central Excise Thu, 03 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209227